Vol. 9, Number 2, 2019

Effect of Tax Rates, Penalty Rate, Detection Probability, Cost of Compliance, Royalty Rates, Environmental Regulations, and Petroleum Profit Tax Compliance the Moderating Role of Trust in Government: A Conceptual Framework

Pub Date : 2019-10-28 DOI: 10.32890/JBMA2019.9.2.8720 Abba Ya’u, Natrah Saad, Abdulsalam Mas'ud

Measuring the Spiritual Brand Attribute of Islamic Banks

Pub Date : 2019-10-27 DOI: 10.32890/JBMA2019.9.2.8723 Siti Ngayesah Ab. Hamid, Wan Hishamudin Wan Jusoh, Suharni Maulan

Regional Expansion Policy in the Northern Sumatra Province of Indonesia: Impact on Regional Inequality

Pub Date : 2019-10-27 DOI: 10.32890/JBMA2019.9.2.8725 Yola Anggia, Lai Wei Sieng, Wye Chung Khain